Exhibit 23.2

CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the use, in the registration statement
on Form S-4, Amendment No. 6, of Graphjet Technology Sdn Bhd., of our report dated November 1, 2022 on our audit of the balance sheets
of Graphjet Technology Sdn Bhd. as of September 30, 2022 and 2021, and the related statements of operations, comprehensive loss, changes
in stockholders’ deficit and accumulated other comprehensive income, and cash flows for the years then ended, and the reference
to us under the caption “Experts.”

Ocean,
New Jersey
June
15, 2023